Empirical Study on Determinants of Negative Goodwill
| Project/Area Number |
25885059
|
|---|
| Research Category |
Grant-in-Aid for Research Activity Start-up
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tokyo Metropolitan University |
|---|
Principal Investigator |
TAKAHASHI Yukari 首都大学東京, 社会(科)学研究科, 助教 (10706758)
|
|---|
| Project Period (FY) |
2013-08-30 – 2015-03-31
|
| Project Status |
Completed (Fiscal Year 2014)
|
| Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
|
|---|
| Keywords | 負ののれん / のれん / 企業結合 / M&A / 公正価値 / 買収プレミアム / 公正価値測定 |
|---|
| Outline of Final Research Achievements |
We investigate the determinant of negative goodwill resulting from M&A between Japanese listed companies from April 2006 to March 2013. We find that error in measuring assets and liabilities, undervalued stock of target companies, and transactions for survival are determinants of negative goodwill.
|
Report
(3 results)
Research Products
(3 results)
